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一、根据《企业财务通则》和分行业的企业财务制度适用于中华人民共和国境内的各类企业的规定,外商投资企业从1993年7月1日起执行《企业财务通则》和分行业的企业财务制度。二、《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则,以及国家有关吸收外商投资所制定的法律、行政法规中涉及的外商投资企业财务管理方面的规定,在国家对这些法律、行政法规作出修改之前,仍按现行法律、行政法规的规定执行。
1. According to the “General Principles of Corporate Finance” and the rules governing the application of the financial systems of enterprises in various industries to various types of enterprises in the People’s Republic of China, foreign-invested enterprises have implemented the “General Rules for Corporate Finance” and enterprises in different industries since July 1, 1993. Financial system. 2. The “Law of the People’s Republic of China on Income Tax for Foreign-Funded Enterprises and Foreign Enterprises” and its implementing rules, and the provisions of the state on the financial management of foreign-invested enterprises involved in laws and administrative regulations concerning the absorption of foreign investment, in the state Before the administrative regulations are revised, they shall still be implemented in accordance with the provisions of the existing laws and administrative regulations.